نشریه پژوهش های اقتصاد مقاومتی
سال سوم شماره 2 (پیاپی 6، پاییز و زمستان 1397)

In a world where communications, complexities and pace of change are on the rise, economic and social systems are faced with external and external threats that have low predictive capabilities and human knowledge about their effects and consequences is a little. The best way to deal with these risks is to promote national resilience and reduce vulnerability. In this approach, it is a resilient society that can absorb temporary or permanent risks and adapt itself to rapidly changing circumstances without losing its stability and function. In addition to facing economic and natural crises, the Iranian economy is subject to the sanctions and economic pressures of the opposing powers of Iran, while competing with the countries of the region and large economies against the Iranian economy. Therefore, redefinition of resistance economy is necessary considering the economic structure of Iran and due to the concepts of resilience and vulnerability.
 

Economic progress, as a top-notch goal, has always been the focus of attention of schools and societies, and each society has given its own developmental patterns of development, according to their own intellectual foundations. For the Islamic Republic of Iran, economic progress and economic goals are one of the most important concerns. Given the nature of the religious democracy, it naturally needs a pattern of economic progress that is appropriate to the general conditions of its society. In this regard, one of the proposed economic development patterns is the Kowsari economic development model proposed by Ayatollah Javadi Amoli, and is the result of the rational processing of the revelatory and evidentiary data of this outstanding world. In order to be effective in the conditions and economic climate of the Islamic Republic of Iran, which is a resistance economy, it must be coordinated with the requirements and conditions of this economic space. In this research, the statements of the Supreme Leader, Rev. Ayatollah Khamenei and Ayatollah Javadi Amoli, have been used in the context of the resistance economy and the Kowsari economic progress And by the method of grounded theory used in this research, these concepts are discussed and ultimately theorized And the results suggest that Kowsari's economic development model can be implemented in a suitable context of resistance economy and harmony in the basics and principles of both concepts

The 19th, 22th and 23th Subsections of the General policies of Moqawama Economy, with emphasis on the transparency of the economy and its sanitation, and the prevention of corrupt actions, activities and constituencies in monetary, commercial and other fields, have considered the important issue of security and economic well-being as the main elements of economic growth. Refers to. Economic corruption is one of the most important factors affecting the security and economic well-being of the country. If the enemy focuses on the economic weaknesses of the country, this can lead to a shake-up and economic downturn in the country. On the one hand, if economic corruption is to come from different political, economic, cultural, social and legal channels, this problem will be doubled because, by undermining the internal structure of the country's economy, the country's economic resistance to the momentum internal and external injuries are vulnerable; therefore, it is necessary to scrutinize the causes and factors of economic corruption and identify the corridors for creating corruption and take serious action to deal with it. The approach of this paper is a qualitative analysis. Using library and documentary studies, a theoretical framework for analyzing the context of the occurrence of economic corruption has been presented and, through presenting various cultural, political, economic and legal contexts of economic corruption, the areas and relationships that exist in this regard are addressed.

In the year 1389, Imam Khamenei introduced the term "resistance" to political and economic literature. The goal of the rescue economy is to use internal power and resist sanctions by creating the least crisis. In defining a resistance economy, the need for resistance to reject pressures and the need for hardships to reach national positive points is needed. The announcement of general policies for the stability of the economy created this concern for accountants and auditors of the country, whose implementation is not the responsibility of economists and executive authorities, and the accounting community can play a role. The main goal of the research is the accounting functions in realizing the financial aspects of rescue economics. Considering the theoretical foundations, the factors influencing extraction research, and the elements for determining the research aspects, were designed in two stages of the questionnaire. The final questionnaire was returned by 14 experts in the field of accounting and economics and analyzed by Lavasheh Index to examine the content validity and excel software. The results of the research showed that accounting as a means of promoting transparency is in the service of establishing and expanding social justice, in order to clarify the economy and its socialization, as well as the role of the elites in activating all the resources and resources in the resistance economy, as the most significant common ground, Became.

In recent years, tourism has found a special place in the development of different regions and in many developing countries as the main source of income Employment and infrastructure development Has been considered. In this regard, rural tourism is an integral part of the huge tourism industry Can play a major role in empowering local people and diversifying their part in economic growth as well as creating new job opportunities in rural areas. The purpose of this study is to analyze the effects of tourism on rural areas in order to realize the resistance economy. This research is an applied and analytical descriptive methodology. The method of data collection is library and survey (questionnaire completed). The statistical society is comprised of all households living in rural areas of Rudbar county. Using the modified Cochran formula, 320 heads of household were selected as samples. The findings of the research show that among the economic indicators used, the unemployment rate with an average of 4.38 has the highest impact and is in a better position than other indicators. Among the social indicators, the improvement of residential buildings and the physical texture of the rural with an average of 4.11 is in a more favorable situation in terms of the impact of tourism activities. By analyzing the effects of tourism on rural areas in order to realize the objectives of the resistance economy, it is concluded that tourism activities have been in line with the objectives of the resistance economy.